Tom and Louise Kappus - Page 9




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          where its application would be contrary to any treaty obligation            
          of the United States in effect on the date of enactment of the              
          1954 Code.  See S. Rept. 100-445 at 316-328 (1988), hereinafter             
          referred to as 1988 Senate Report).  More recently, Congress had            
          specifically provided from time to time that it intended certain            
          amendments of the Internal Revenue Code to prevail over treaties            
          in case of a conflict.  Id.  In TAMRA, Congress amended section             
          7852(d) to provide that neither a provision of a treaty nor a law           
          of the United States affecting revenue shall have preferential              
          status by reason of its being a treaty or a law.  TAMRA sec.                
          1012(aa)(1), 102 Stat. 3531.                                                
               Congress intended this change to place treaties and revenue            
          statutes on the same footing, so that conflicts in their                    
          provisions would be resolved under the rule that the provision              
          adopted later-in-time controls.  1988 Senate Report, supra at               
          321-322.  Congress also intended this change to codify the                  
          approach of the courts under which the same canons of                       
          construction applied to the interaction of two statutes enacted             
          at different times would be applied to the interaction of revenue           
          statutes and treaties enacted and entered into at differenct                
          times.  Id. at 321.                                                         
               In addition to amending section 7852(d), Congress enacted              
          the following provision as section 1012(aa)(2) of TAMRA:                    







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